Second Stage Theater is a theater company founded in 1979 by Robyn Goodman and Carole Rothman and located in Manhattan, New York City. It produces both new plays and revivals of contemporary American plays by new playwrights and established writers. The company has an off-Broadway theater, the Tony Kiser Theater at 305 West 43rd Street on the corner of Eighth Avenue near the Theater District, and formerly had an off-off-Broadway theater, the McGinn–Cazale Theater on the Upper West Side. In April 2015, the company expanded into Broadway theater productions when it bought the Helen Hayes Theater.

An off-Broadway theatre is any professional theatre venue in New York City with a seating capacity between 100 and 499, inclusive. These theatres are smaller than Broadway theatres, but larger than off-off-Broadway theatres, which seat fewer than 100.